Subseries consists of assessment rolls for the Town/City of Dartmouth. The information recorded varied over the years; however generally the rolls record the following information for each property owner: Name, Address, Ward, Description of Property (house, land, shop, etc.), Valuation of real and personal property, if there was a tax exemption, Ledger Folio (refers to page in the Rate Book and Tax Ledger - these have not been kept as they only record tax payment information), Remarks (sale, referrals. Some rolls also have a section on personal property valuations for tenants (Name, whose house they live in, street, ward, valuation, description of propety (furniture, stock, etc.) Rolls also have the tax rate given at the beginning of each year, and list of exempted properties; and some volumes have loose pages - mostly correspondence re. appealing assessments. Many of the rolls end with a certification signed by the Assessor verifying the accuracy of the submitted information.
By 1928, the general ledgers began to show names of tenants and tax exemptions. Poll tax records are also recorded for some years. These give the name and occupation of any tenants who were not listed in the assessment rolls. In later years, the ledgers only indicated the owner of the property, land improvements, exemptions and the total tax assessed. For details on the contents and arrangement for each ledger, see the attached volume listing.
Some of the tax rate books will also contain a list of firefighters volunteering with the Union Protection Company or the Dartmouth Axe and Ladder Co., or the Dartmouth Engine Co. - to qualify for tax exemptions. When noted, these are listed in the attached Volume Listing. For the years that the tax rate book was not kept, these lists have been moved into a separate sub-series: 101-19C